| Preface | 5 |
| List of Contributors | 7 |
| Contents | 15 |
| Personal and Substantive Scope (Art 1, 2 and 4 OECD Model) | 19 |
| Germany: Consequences of a Treaty Override? | 20 |
| Australia: Puppet Boards – Where is Central Management and Control Exercised and Where is the Place of Effective Management? | 30 |
| Sweden: Non-taxable Collective Investment Vehicles Determined Resident under Sweden-Spain Income Tax Treaty | 39 |
| United States: Abandonment of Residence Status | 46 |
| Business profits and permanent establishments (Art 5, 6, 7, 8 and 14 OECD Model) | 52 |
| Finland: Allocation of Subsidiary Share Related Loans to a PE | 53 |
| Japan: The Procedural Requirements for Applying a Treaty and Determination of a Permanent Establishment for an Online Sales Business | 59 |
| Poland: Can a Tax Authority Change the Qualification of Items of Income of a Taxpayer as a Resultof a Double Taxation Convention Providing for Qualification in Accordance with Domestic Tax Law? | 67 |
| Portugal: Domestic Losses and Worldwide Gross Income | 76 |
| Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty | 82 |
| Associated Enterprises (Art 9 OECD Model) | 94 |
| India: If there is a Transaction between Associated Enterprises, ALP Adjustment has to be made and the Contention that there will be overall Erosion of the Indian Tax Base is not relevant | 95 |
| United States: Narrow ALS Analysis | 111 |
| United States: It is Permissible to Apply the ALS on a Consolidated Basis | 119 |
| Dividend and interest (Art 10 and Art 11 OECD Model) | 124 |
| Argentina: Treaty Abuse and Beneficial Ownership – the Molinos Case | 125 |
| Czech Republic: Application of the Abuse of Law Concept in Business Restructuring | 141 |
| Poland: Can a Leader in a Cash Pooling System be Recognized as the Beneficial Owner of the Interest in the Meaning of Tax Treaty Law? | 148 |
| Spain: Dividends, Leveraged Buyouts and the Concept of Abuse / Simulation in Domestic Law, EU Law and Tax Treaties | 157 |
| Brazil: Taxation of Controlled Foreign Companies in Brazil – Still a Case for Article 7 | 179 |
| Italy: The Concept of Beneficial Ownership in Tax Treaties and its General Anti-Avoidance Function | 193 |
| Royalties and Capital Gains (Art 12 and 13 OECD Model) | 203 |
| Bulgaria: Procedural Requirements for Tax Treaty Relief: a “Penalty” for Tax Treaty Application | 204 |
| Australia: Limitations on applying the royalties Article in a digital era | 216 |
| Kazakhstan: Kazmunaiservices & Contracting Case on Technical Services and the MFN Clause | 227 |
| Estonia: Dalkia International S.A. | 241 |
| Turkey: Characterization of Cost Contribution Agreement Fees | 253 |
| Employment Income (Art 15, 18 and 19 OECD Model) | 265 |
| China: Employment Income Received from Outside of China (Article 15 of the OECD Model) | 266 |
| Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of theOECD Model | 275 |
| United Kingdom: Do the Activities of an Employed North Sea Diver Fall within Article 7 or 14 of the UK-South Africa Tax Treaty? | 283 |
| Netherlands: The Impact on Tax Treaties of a Legal Fiction included in National Tax Law (the “customary wage rule”) | 288 |
| Directors’ fees, Artistes and Sportsmen, Students and Other Income, Methods to Avoid Double Taxation (Art 16, 17, 20, 21 and Art 23 OECD Model Convention) | 316 |
| Portugal: Artistes’ and Sportsmen’s Income | 317 |
| Sweden: Taxation of Income from Entertainment and Sporting Activities | 326 |
| Canada: Limitation on Elimination of Double Taxation under the Canada-Brazil Income Tax Treaty | 333 |
| Norway: The Remittance Rule in the Tax Treaty between Norway and Singapore | 343 |
| Israel: The Relationship between Domestic Law and the Tax Treaty in the Interpretation of the Relief from Double Taxation Article | 351 |
| Non-discrimination, mutual agreement and mutual assistance (Art 24–27 OECD Model Convention) | 359 |
| India: Non-Discrimination Clause Extends Exemption from Capital Gains in case of Foreign Amalgamation involving Indian Assets | 360 |
| United States: Assistance in the Collection of Taxes | 371 |
| Canada: Judicial Review of the Canada Revenue Agency’s Response in a Mutual Agreement Procedure under the Canada-United States Tax Treaty | 376 |
| Switzerland: Demarcation between an Acceptable Group Request and an Unacceptable “Fishing Expedition” | 385 |
| Russia: Thin Capitalization, Recharacterization of Interest as Dividends and the Non-Discrimination Article | 395 |
| Series on International Tax Law | 412 |
